https://www.taxtmi.com/caselaws?id=170110 Where excise law required filing of a revised price declaration under Rule 173C(2A), the assessee had to prove actual compliance; a bare assertion that the receipt was untraceable did not shift the burden to the Department. Filing of RT-12 returns did not cure the failure to establish that the prescribed price list had been filed, particularly in the context of SSI exemption benefits. On that basis, the assessee had no ground to challenge the pre-deposit direction, and dismissal of the appeal for non-compliance was upheld. en-us Wed, 18 Aug 2010 00:00:00 +0530 Sat, 16 May 2015 16:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170110 Where excise law required filing of a revised price declaration under Rule 173C(2A), the assessee had to prove actual compliance; a bare assertion that the receipt was untraceable did not shift the burden to the Department. Filing of RT-12 returns did not cure the failure to establish that the prescribed price list had been filed, particularly in the context of SSI exemption benefits. On that basis, the assessee had no ground to challenge the pre-deposit direction, and dismissal of the appeal for non-compliance was upheld. Case-Laws Central Excise Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170110